Frågeställningar: Hur använder svenska multinationella företag expatriering? Hur fungerar expertskatten i förhållande till dess syfte? Vilka konsekvenser medför användandet eller icke-användandet av expertskatten för företagen?Syfte: Syftet är att undersöka hur svenska multinationella företag använder sig av expatriering som kompetensförsörjning och i det perspektivet utreda huruvida expertskatten fungerar i förhållande till dess syfte.Metod: En tvärsnittsundersökning genomfördes vid insamling av det empiriska materialet. Primärdata samlades in med hjälp av intervjuer från tre undersökningsföretag. Viss kompletterande sekundärdata har även bidragit till undersökningen.Slutsatser: Vid de tillfällen då företagen inte kan tillgodose sitt kärnkompetensbehov på en lokal marknad är expatriering en metod att tillgå. Expatriering leder då till en kunskapsförflyttning över de nationella gränserna.

This paper focuses on traditional clothing enterprise IT strategies. The purpose was to investigate the correlation between traditional clothing companies IT strategies and their brand. In a market where the competition is high it has become more important that the company targets a customer segment. To reach their targeted customers the company builds their brand with different corporate strategies. This segmentation is necessary because of the high exposure to competition, and a well-established brand could be a prerequisite for profitability.  In today?s market, IT has a major impact on the clothing business.

Risk management har historiskt sett associerats med riskminimering och undvikande. Men framför allt inom project portfolio management har ett skifte inletts mot ett proaktivt tillvägagångssätt för att hantera risk, snarare än reaktivt. På så sätt uppnås en holistisk analys av risk som tar hänsyn till både positiva och negativa avvikelser på mål. Syftet med detta arbete är att undersöka hur användbara optimeringsmodeller är i läkemedelsindustrin ur ett risk management-perspektiv. Modellerna som undersöks är capital budgeting problem, goal programming och contingent portfolio programming.

The use of Web applications is a growing area. While the possibilities and functionalities are increasing, so is the complexity of them, together with the threats against them because the complexity also opens up the application to vulnerabilities. It is therefore important for developers to know how a web application can be developed with security in mind.This study?s intention has been to create an introductory documentation of what kind of techniques that exists which can produce higher security, which methods there can be within the development process and what to think about when programming secure web applications. In this paper we have investigated how theoretical manuals in the IT security department handles that area, and interviewed two developers from two different companies to see how they use security in their web applications.The study has an exploratory technical perspective and does not explain how to practically use and interconnecting different security-enhancing technologies, but is more suppose to give a first glance at what is available and sow a seed for those interested to continue reading further about the subject.

Since the Chinese economy?s reform in 1980, it has been attracting enormous foreign investments. Many Swedish firms from different sectors such as technology, manufactory production, consumer, service industries and so on, had started their investments in China. China has become the first choice for global manufacturing due to the huge market, continuous economic growth, stable political situation, sound investment environment and the WTO membership. In addition, China's enormous potential in finance, service, infrastructure, telecommunications, wholesales and retail industries will also attract a great deal of foreign capital.

Uppsatsen behandlar de investeringskriterier och värderingsmetoder som svenska Private Equity-företag använder inför företagsförvärv. Vi har gjort en kvalitativ analys av fem svenska Private Equity-aktörer. Våra slutsater är att de Private Equity-bolag vi studerat har ett fåtal övergripande investeringskriterier men att de är relativt flexibla gällande resterande. Företagen använder sig främst av multipelvärdering i värderingsprocessen. Sammanfattningsvis kan vi konstatera att Private Equity-företagen fokuserar mindre på vad företaget är värt och lägger allt fokus på hur mycket företaget kan avyttras för..

One could argue that the most discussed topic in finance is whether or not it is possible to ?beat the market?. Even though many people claim to do this, there is little evidence to support the idea that one can consistently beat the market over a long period of time. There are indeed several examples of investors who have managed to outperform the market consistently for a long time, but the efforts of these individuals or institutions could by many be considered to be pure luck.One of the many strategies that have been evaluated by several researchers and is said to generate a risk adjusted return greater than that of the market, is one based on the P/E-effect. This strategy is based on the financial ratio P/E ? price divided by earnings ? and used by constructing portfolios consisting of stocks with low P/E ratios.

This examination paper is an energy-inventory of Soldathemmet at the regement in Halmstad, in colaboration with Fortifikationsverket in Halmstad. The building is first an foremost for the soldiers, where they can go for a cup of coffee or watch TV. There is also a museum and a drivers school in the building. Calculations have been done with two computerprograms; VIP+ and ISOVER Energy. The results were well matched with the statistics that were provided by Fortifikationsverket.

This study tests two financial valuation models empirically by valuing three stocks from three industries, with the purpose of studying how well valuation models work empirically and to make a forecast. The models which will be tested are residual income valuation and discounted cash flow. Nine stocks will be picked strategically from the Swedish stock market and additional analysis will follow in the analysis chapter.Based on analysis and valuation, the commodities industry has decent valuation as the healthcare industry is undervalued thanks to the high valuation of AZN. The energy industry has low value due to the capital intensive nature of the industry. When it comes to the models and their practical implementation, DCF has been the most problematic to apply empirically whereas RIV was better but it still shows extreme values, which teaches the student the clear difference between theory and empiri..

In Uppsala CHP Plant, there are six pressure reducing valves to reduce the pressure from 15 to 3 bars, before six absorption heat pumps. During the process the energy is conserved but losses occur in form of exergy. The aim of this thesis is to reduce the losses of exergy. This can be done by letting turbines replace the pressure reducing valves.In this thesis an investigation has been done of the conditions today, the conditions after the change from pressure reducing valves to turbines and a comparison of three different types of turbine solutions. The three examined solutions are one turbine, several helical screw expanders and several small turbines in parallel with asynchronous generators.The six absorption heat pumps have been divided into two groups; one group of four and one group of two absorption heat pumps.

AbstractDespite that e-business nowadays is established scepsis against it amongst consumers exists. We, as consumers, suppose that this skepticism is caused by bad communication from the e-business companies. This has lead to our suggestion that some con-sumers refrain from e-business because of bad communication or deficient trust.Our purpose with this paper was to investigate factors of communication between companies and consumers within e-business (B2C) from the consumers? point of view. We thereby have drawn conclusions regarding consumers? choice of e-business company.

Most of today?s concrete structures that are built on site are mainly constructed in a traditional fashion with a lot of artisanal operations. One step towards industrializing the in-situ construction of concrete is to use prefabricated reinforcement. Through this method there can be a lot of savings when each bar doesn?t have to be placed and fixed separately on site.

Depression är vanligt hos personer med Borderline personlighetsstörning (BPS). Det finns risk för att komorbid depression försämrar behandlingsutfall och minskar sannolikhet för remission från BPS, en problematik förknippad med signifikant funktionsned-sättning. Denna studie syftade till att undersöka hur patienter med BPS och samtidig depression, svarade på beteendeaktivering inriktad på att konkurrera ut ohälsosamma beteenden med hälsosamma. I single-case design om fyra patienter, registrerades aktivitetsnivå dagligen samt upprepade mätningar med validerade skattningsskalor under baslinje och aktiv intervention. Resultatet visade att patienterna hade stora svårigheter med registrering och närvaro, och att även om hälsosamma beteenden ökade i vissa fall så påverkades inte grad av depression..

AbstractLean production has become one common concept within industries to make the work more effective and to meet today?s hard competition. A challenge for Chinese production is the threat from new low cost countries. It will become very difficult to succeed to produce to a lower cost than these countries; this led to that Chinese companies must develop new strategies, according to Lee and Zhou (2000). This will put China in front of new challenges and new strategies can be needed to retain their strong competitive advantages.

Syfte:Syftet med vår uppsats är att kartlägga nötköttsbranschen med avsikten att vidare utreda de bakomliggande faktorerna till varför det, i butiker, skiljer så mycket i pris mellan svenskproducerat och utländsk importerat nötkött. Metod:I vår uppsats har vi utgått ifrån en deduktiv ansats, med vissa induktiva inslag. Vi har använt oss av en kvalitativ metod, där vi har insamlat material främst via intervjuer. Teoretiskt perspektiv:Vi har använt oss av teorier i form av de fem konkurrenskrafterna och Strategic Cost Management. De fem konkurrenskrafterna möjliggör en kartläggning av nötköttsbranschen och genom Strategic Cost Management har vi analyserat värdekedjan, vilket köttet passerar igenom från producenten till butikerna.